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RWANDA PUBLIC PROCUREMENT AUTHORITY RPPA ACTIVITY REPORT 2009-2010
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RWANDA PUBLIC PROCUREMENT AUTHORITY
RPPA ACTIVITY REPORT 2009-2010
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TABLE OF CONTENTS ACRONYMS ...................................................................................................................... ii
FOREWORD ..................................................................................................................... iii EXECUTIVE SUMMARY ............................................................................................... iv Introduction ......................................................................................................................... 1 1. The activities of board of directors ................................................................................. 1 2. Awarding tenders ............................................................................................................ 2
2.1 Tenders awarded ....................................................................................................... 2
2.2 Advertisement of tenders ......................................................................................... 9 3. Audit and field visits ....................................................................................................... 9
3.1. Audits 2008 plus mini budget 2009 ....................................................................... 9
3.2 Field visit ................................................................................................................... 12 4. Capacity building .......................................................................................................... 13
4.1 Training workshops ................................................................................................. 13 4.2 One day training meetings and presentations in Meetings ............................... 13 5. Requests for no objection on additional works and cost............................................... 14 6. Policy, legislation and investigation. ............................................................................ 19
6.1 Policy and legislation .................................................................................................. 19 6.2 Legal advice ................................................................................................................ 20
6.3 Investigation and Blacklisting ..................................................................................... 20 6.4 Litigation ..................................................................................................................... 20 6.5 Other activities ............................................................................................................ 21
7. Human resource management ....................................................................................... 21
7.1 Recruitment ................................................................................................................. 21
7.2 Strengthening capacity ................................................................................................ 22 7.3. Sports ......................................................................................................................... 22
8. Information and communication technology (ICT) ...................................................... 23 9 .Stock management ........................................................................................................ 24 10 .Financial management ................................................................................................ 25
10.1 Statement of revenues and expenditure .................................................................... 25 10.2. Financial Assets and Liabilities as at 30th June 2010.............................................. 27
10.3. Accounting policies ................................................................................................. 28 10.4 Notes to the financial statements ........................................................................... 32
10.4.1. Cash transfers and direct payments – recurrent budget ............................ 32
10.4.2. Cash transfers and direct payments - Development budget ...................... 32
10.4.3. Inter entity transfers .......................................................................................... 32
10.5. Other income (Including internally generated income) ........................................... 33 11. Expenditures ............................................................................................................... 33 12. Budget execution ........................................................................................................ 37 ANNEX 1: RPPA Board members ................................................................................... 41
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ACRONYMS
BTC : Belgium Technical Cooperation
FAR : Fond d‟Aide aux Rescapes du Génocide
GOR : Government of Rwanda
IOT : International Open Tender
IRT : International Restricted Tender
KHI : Kigali Health Institute
MINADEF : Ministry of Defense
MINAFFET : Ministry of Foreign Affairs
MINAGRI : Ministry of Agriculture
MINECOFIN : Ministry of Finance and Economic Planning
MINEDUC : Ministry of Education
MINICOM : Ministry of Commerce
MININFRA : Ministry of Infrastructure
NOT : National Open Tender
NRT : National Restricted Tender
NTB : National Tender Board
RPPA : Rwanda Public Procurement Authority
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FOREWORD
This report highlights the achievements of Rwanda Public Procurement Authority
during the fiscal year 2009/2010. The report is meant not only for decision
makers but also for the general public that the institution serves as well as
development partners so that they take into account the efforts made to ensure
the optimal management of resources made available for public institutions.
The report shows statistical data of different types of tenders awarded in the
course of the fiscal year 2009/2010, different methods used as well as the
contributions of various partners who provided financing for the tenders
mentioned above.
Through this report, we would like to express our gratitude to the Government of
Rwanda, and development partners that during the fiscal year 2009/2010 spared
no effort to enable the Rwanda Public Procurement Authority achieve its
objectives. Let our thanks also go to members of the Board of Directors in
particular, and to the staff of the Rwanda Public Procurement Authority in general
for the commitment they all displayed in the fulfilment of their duties.
Last but not least, may all the administrative entities, partners of the RPPA,
accept our sincere gratitude for their frank collaboration and support.
MUGABO Damien
Chairperson
Board of Directors
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EXECUTIVE SUMMARY
For a better performance and to achieve its mission, Rwanda Public Procurement Authority developed an action plan for the 2009/2010. The activity report of the year 2009/2010 focused mainly on public procurement, capacity building, monitoring of procuring entities as well as the enhancement of legislation through the elaboration of legal texts, notices and provision of advice. It is in this regard that RPPA received bids, evaluated them and awarded tenders. As usual the tenders were of works, goods and services. Contracts of works included the construction of infrastructure such as roads, public buildings, bridges and other works of public utility. Supplies included office equipment, medical equipment and supplies, school materials etc. Contracts of services are mainly those related to intellectual conception. In total, 275 contracts whose value amounted to 263 729 537 202FRW were awarded during the year 2009 - 2010 as follows: Works: 108 contracts of works valued at 159 462 540 006 Frw; Goods: 146 contracts valued at 89 875 718 288 Frw; Services: 21 contracts valued at 14 391 278 908 Frw.
About the sources of financing, tenders financed from treasury takes the first
position with 154 112 678 181 Rwfs (58%) followed by those financed directly by
donors with109 616 859 021Rwfs (42%) of all contracts awarded.
Regarding public procurement method used, open tendering was the method
used most with 81 of all tenders awarded by number. However, when we
consider the value of tenders, this percentage becomes only 49.30%. For the no objections, RPPA granted 73 no objections worth 11,387,677,417.05
Rwfs in the year 2009-2010. Regarding capacity building, 106 people were trained during the second phase of training in the use of dg Market, while for the training of procurement officers and internal tender committee members, 202 people were trained. Concerning audits, for the tenders awarded in year 2008 and mini budget 2009, 46 procuring entities were audited. Concerning legal issues, a draft law modifying and completing the law No 12/2007 of 12/03/2007 on public procurement was elaborated; the draft Ministerial Order defining the competence of RPPA and fixing the thresholds for public procurement entities was drafted and adopted by cabinet. With assistance of a Consultant hired by the MINECOFIN, a draft Code of Ethics that will be governing people involved in public procurement was elaborated. To help staff
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managing public procurement, a draft of Procurement User Guide has been prepared. RPPA staff also provided legal advice to public procuring entities on various cases.
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Introduction
The Rwanda Public Procurement Authority was established on 30/12/2007 by the law
no63/2007 establishing and determining organization, functioning and responsibilities of
the Rwanda Public procurement Authority. The RPPA replaced the National Tender
Board and unlike the latter whose role was to award and monitor proceedings of public
procurement, the RPPA mainly focuses on regulatory measures, monitoring and building
capacity in public procuring entities.
RPPA‟s vision is to be ‘the center of regional excellence in Public Procurement and
its mission is to achieve the best value for money for the government of Rwanda
under efficient, transparent and fair conditions’.
Though the main function of Rwanda Public Procurement Authority is to regulate,
monitor and build capacities in public procurement, it still awards some tenders during
this transition period after which all procuring entities will have the full responsibility to
award all tenders. During the fiscal year 2009-2010, RPPA awarded tenders above three
hundred million, and carried out prior review of all tenders between two hundred million
and three hundred million Rwandan francs (granting no objection).
This report summarizes the activities that were carried out in the fiscal year 2009/2010
and these are:
1. The activities of board of directors
The Board of Directors (see the list of members in annex 1) as the main decision
making body of Rwanda Public Procurement Authority played a big role in the
achievement of the Institution‟s objectives.
Some of the achievements registered by the Board of Directors in their meetings are:
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(i) The approval of first semester 2009 report
(ii) The awarding of 275 tenders worth two hundred sixty three billion, seven
hundred twenty nine million, five hundred thirty seven thousand, two
hundred and two Rwandan francs (263 729 537 202Rwfs)
(iii) The approval of blacklisting of 26 companies that had violated the law
(iv) The appointment of 9 members of staff
2. Awarding tenders
Rwanda Public Procurement Authority procures some of the goods, services and works
on behalf of public procuring entities in a transparent, equitable and efficient manner
It is in this context that tenders are advertised, tender documents are availed to
whomever wants to bid without discrimination, giving enough time to bidders for
preparing their bids, opening bids in public sessions for everyone to witness, forming
evaluation committees to ensure transparency and propose the award of contract.
2.1 Tenders awarded
In a bid to procure goods, services and works on behalf of Public Procuring entities in the
year 2009/2010, RPPA received 101 requests for publication. RPPA advertised 143
tenders out of 300 that had been planned, 42 tenders were brought forward from first
semester 2009. On the other hand, RPPA received 23 tenders requesting for no
objection on the tender documents out of 320 tenders that had been planned and 5
tenders were brought forward. Among these tenders 22 were granted no objection and 6
of them were not granted no objection because 4 of them did not respect the standard
bidding document and 2 were returned to clients as they were under client‟s
competency. This implies that the planned tenders requesting for no objection were
reduced by 297 tenders, this is because the threshold for procuring entities was raised to
two hundred million Rwanda Francs.
81 tenders requesting for no objection on the evaluation report were received and 3 were
brought forward from first semester 2009. 69 tenders requesting for no objection on the
evaluation report out of 300 planned were granted no objections including 3 brought
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forward from the first 2009 semester, totaling 72. Eight (8) were not granted no objection
because they were under client‟s competency and 4 were given objection. Tables 1 and
2 and figures 1 and 2 show the details of the tenders awarded and no objections
granted.
Table 1: Number of Tenders and amount by type, source of funding and
procurement method.
YEAR 2009-2010 MINI BUDGET 2009
NUMBER % AMOUNT % AMOUNT % NUMBER
%
TOTAL 275 100%
263,729,537,202.11
100% 56,621,522 980 100% 157 100%
TYPE
GOODS 146
53.09 89,875,718,287.67 34.08
31,118,592 143
54.96
92 58.60
WORKS 108
39.27
159,462,540,006.26 60.46
20,743,933 382
36.64
52 33.12
SERVICES 21
7.64 14,391,278,908.18 5.46
4,758,997 455
8.40
13 8.28
FUNDING
Treasury 192
69.82
154,112,678,181.49 58.44
41 656 931 644
73.57
106 67.52
Donors 83
30.18
109,616,859,020.62 41.56
14 964 591 336
26.43
51 32.48
METHOD
IOT 81
29.45
130,030,302,161.52 49.30
7 998 105 973
14.13
28 17.83
IRT 16
5.82 14,824,923,196.95 5.62
1 770 367 580
3.13
5 3.18
NOT 144
52.36 50,881,646,608.00 19.29
24 794 671 878
43.79
102 64.97
NRT 13
4.73 11,203,922,477.00 4.25
975 671 648
1.72
2 1.27
SINGLE SOURCING 20
7.27 53,088,093,583.65 20.13
21 082 705 901
37.23
20 12.74
ADDITIONAL CONTRACT 1
0.36 3,700,649,175.00 1.40
4
54.96%
8.40%
36.64%
0.00%
10.00%
20.00%
30.00%
40.00%
50.00%
60.00%
1
AMOUNT PER TYPE IN SEMESTER 2009
GOODS
SERVICES
WORKS
73.57%
26.43%
0.00%
10.00%
20.00%
30.00%
40.00%
50.00%
60.00%
70.00%
80.00%
1
SOURCE OF FUNDING IN
PERCENTAGE SEMESTER 2009
TREASURY
DONORS
14.13%
3.13%
43.79%
1.72%
37.23%
0.00%
5.00%
10.00%
15.00%
20.00%
25.00%
30.00%
35.00%
40.00%
45.00%
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AMOUNT BY METHODE IN
PERCENTAGE SEMESTER 2009
IOT
IRT
NOT
NRT
SINGLE
SOURCING
Figure1: Number of Tenders and amount by type, source of funding and
procurement method.
Amount per type in percentage -Year 2009-2010
Source of funding in percentage-Year 2009-2010
Amount per method in percentage-Year 2009-2010
Table 1 shows that the number of tenders awarded by RPPA on behalf of other
procuring entities were 275 for the year 2009/2010 an average of 22.9 tenders per
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month. When you compare with 157 tenders awarded for the first semester 2009 the
average was 26 tenders per month. This was due to the threshold which was increased
from two hundred million to three hundred million. On the other hand the value of tenders
awarded by RPPA increased from 56,621,522,980 to 263,729,537,202.11 Rwfs over the
same period , in actual fact the Government spent more in the year 2009/2010 up to
465.8% if compared with mini budget 2009 because of large tenders for public works
namely: 1. Rehabilitation of Kigali- Ruhengeri road (83.1Km) worth 24,991,862,212
Rwfs. 2. Rehabilitation and periodic maintenance of Mudasomwa- Gisovu road (53 Km)
worth 3,468,752,240 Rwfs; 3. Cyakabiri Nyabikenke Ndusu road (Lot 1) worth
3,118,997,587 Rwfs; 4. Reconstruction of Bushenge hospital worth 2,409,944,993 Rwfs;
5.Construction of SFB learning complex worth 6,432,218,870 Rwfs; 6.Turnkey contracts
for the supply and installation of optic fiber cables (FOC), civil works and other additional
material as well as other services for Kigali and National backbone network worth
33,068,147,965 Rwfs (56,523,850.00 US$); 7. Rehabilitation of roads in Gisenyi Town-
Rubavu district worth 5,572,999,534 Rwfs; 8. Rehabilitation of Cyangugu-Ntendezi-
Mwitazyo worth 29,278,660,301 Rwfs; 9. Rehabilitation of Congo/Nil- Ntendezi worth
10,633,467,514 Rwfs 10. Rehabilitation of KAZABE-RUTSIRO-GASHUBI roads worth
2,875,255,978 Rwfs; and 11. Construction of Kinihira hospital worth 4,012,994,354 Rwfs.
The total cost for 10 tenders (3.6% of all tenders in number only) is 120,971,996,301
Rwfs and carries a very significant proportion of 46. %
Works took the highest proportion of value of contracts awarded in the year 2009/2010
(60.47%) in contrast to the mini budget 2009 when it was goods that had taken the first
position in this regard (55%). Usually, it is the public works that take the highest
proportion of value of contracts awarded but in the first semester of 2009, no important
contracts for works were awarded.
Treasury was the major source of funding for the tenders awarded in both year
2009/2010 and semester 2009 (58% and 74%) reflecting increasing ability of
government to generate its own resources as well as the use of budget support
mechanism by donors.
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Regarding procurement methods, open tendering (both national and international) was
the most used in the year 2009/2010 and it was 82% in number and 68% in amount
compared to 83% in number and 58% in amount in the first semester 2009.
Although there was an improvement in the use of open tendering in 2009/2010
compared to 1st semester 2009, the level was still lower than 2008 and 2007 (above 80%
in amount for the two years). Two large contracts were responsible for this namely: Kigali
and National Backbone for the Optic Fibre Cable and Rehabilitation of Rubavu Town
Roads and Construction of Drainage Channels in the town. The two tenders were
awarded by single source method and they alone contributed 15% of the total amount for
all tenders awarded. The reason for single sourcing the construction of Kigali and
national backbone for optic fibre cable was that the government wanted the backbone
built within a reasonably short time and identified Korea Telcom for the assignment. As
for the rehabilitation of Rubavu Town roads, initially they had not been planned, but
when it was clear that their poor state was hampering economic activities a decision was
taken to have them rehabilitated immediately. The tender was awarded to SNCTPC by
single source method because it had equipment in the area and would therefore execute
the works in a short time.
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TABLE 2: NO OBJECTIONS BY TYPE BY TYPE, SOURCE OF FUNDING AND
PROCUREMENT METHOD
YEAR 2009-2010 MINI BUDGET 2009
NUMBER AMOUNT % NUMBER % AMOUNT %
TOTAL 73 100% 11,387,677,417.05 100% 56 100% 7,182,089,099 100%
TYPE
GOODS 42 57.53 5,048,879,649.60 44.34
35
62.50
1 711 434 334
23.83
SERVICES 13 17.81
3,137,803,323.45 28.11
10
17.86
1 934 225 405
26.93
WORKS 18 24.66 3,200,994,444.00 27.55
11
19.64
3 536 429 360
49.24
FUNDING
Treasury 56 76.71 8,612,362,764.24 75.63
40 71.43
2 258 601 261 31.45
Donors 17 23.29 2,775,314,652.81 24.37
14 25.00
4 690 526 954 65.31
Parastatals
2 3.57
232 960 884 3.24
METHOD
IOT 13 17.81 2,536,018,531.36 22.82
4
7.14
2 919 861 279
40.66
IRT 5 6.85 1,263,927,928.45 11.37
3
5.36
420 933 697
5.86
NOT 41 56.16 3,708,904,191.50 33.37
46
82.14
2 776 983 783
38.67
SINGLE
SOURCING 12 0.00 3,326,271,505.74 29.93
1
1.79
150 786 240
12.71
ADDITIONAL
CONTRACT 1 16.44 279,645,500.00 2.52
2
912 524 100
2.10
RFQ 1 1.37 272,909,760.00 2.46
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Table 2 shows that the number of no objections requested from RPPA was 73 worth
11,387,677,417.05 Rwf for the year 2009/2010 compared to 56 worth 7,182,089,099 Rwf
for the first semester 2009. In actual fact this was a decrease because 2009/2010 was
FIGURE 2: NO OBJECTIONS BY TYPE, SOURCE OF FUNDING AND PROCUREMENT METHOD
Amount in percentage by type: Year 2009-2010
Source of funding in percentage-Year 2009-2010
Amount by method in percentage-Year 2009-2010
23.83%26.93%
49.24%
0.00%
10.00%
20.00%
30.00%
40.00%
50.00%
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AMOUNT IN PERCENTAGE BY TYPE
SEMESTER 2009
GOODS
SERVICES
WORKS
40.66%
5.86%
38.67%
2.10%
12.71%
0.00%
10.00%
20.00%
30.00%
40.00%
50.00%
1
AMOUNT BY METHOD IN PERCENTAGE
SEMESTER 2009
IOT
IRT
NOT
SINGLE
SOURCING
ADD.CONTRACT
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12 months while the first semester 2009 was 6 months. This decrease was due to the
raising of the threshold.
2.2 Advertisement of tenders
We ensure the advertisement of tender notices on RPPA website and dgmarket.
Necessary arrangements are also made with agents from “BUSINESS WEEK” so that
international tender notices can be published in that newspaper. We also summarize
tender notices to be published on RPPA notice boards for the public.
3. Audit and field visits
3.1. Audits 2008 plus mini budget 2009
- Number of entities planned vs number of entities audited For the tenders awarded in year 2008 and mini budget 2009, 46 procuring entities were audited out of 55 that had been planned. -Main findings In General, the following weaknesses/challenges were noticed
Lack of annual procurement plan in some procuring Entities; Many awarded tenders that were not planned;
Many tenders awarded through inappropriate procurement method;
Awarded tenders that had no tender/request for proposals documents;
Tender/Request for Proposals documents which did not conform to the
national standard bidding documents;
Awarded tenders that did not have opening and evaluation reports;
Some opening/evaluation reports which did not conform to the national
standard models;
Bid evaluations which were not based on bidding documents criteria;
Some contracts/purchases orders not available during the audits;
Unavailability of some provisional/final notification letters to successful and
unsuccessful bidders;
Poor filing system in some procuring entities;
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One procurement officer who is insufficient to handle procurement activities
in some procuring entities;
Unavailability of some internal tender committee (ITC) members during
procurement process (Opening, evaluation etc.);
Delay in execution of some tenders;
Delay in payments of some tenders in some procuring entities,
Lack of knowledge about some technical specifications.
During the audit activities, it was noted that that procurement procedures were respected in the following proportions
For the 46 entities audited, 41 entities had their annual procurement plans i.e. 89.1% of all the entities audited. Nevertheless, in terms of number, on a total of 1,987 tenders taken as samples, on a total of 2642 tenders awarded by all the procuring entities audited, only 1,078 appeared on the procurement plans, which stand for 54.2%. The total value of all the audited tenders was 53,239,432,328RwF.
1,176/1,987 (59.1%) of audited tenders were awarded through appropriate method (authorized by the law on public procurement) and the commonest method used was the open competitive tendering. It was used for 869/1,987. I.e. 43.7% of all the contracts awarded by number. In terms of value, the total amount for all tenders, which were awarded through this method, totals 42,165,630,403RwF which stand for 79.2.3% of the total price of all contracts audited.
Other methods used were in the following ratios (by number): - Restricted tendering method (national and international): 372/1,987, i .e 18.7% - Request for quotations (shopping): 460/1,987, i.e. 23.1%; - Single source method 139/1,987, i.e. 7 %; - Unidentified method due to lack of supporting documents concerned: 147/1,987, i.e. 7.3 %.
For 1,019 tenders that required the preparation of tender documents/Requests for proposals, 781 TD/RFP only, i.e. 76.6%, were available and were presented to the auditors. Among these tender documents, only 197 tender documents were prepared according to the Standard Bidding Document. i.e. 25.2%,
The number of tenders, taken as samples that would be transmitted for an à priori review by RPPA was 55. Among these, the request for no objection was done for 43 tenders, that is to say 78.1%
Reports of opening of bids were available for 57.7% of tenders audited. Some
procuring entities still put a section about opening of bids in the evaluation report and
think this is sufficient which is not the case.
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Evaluation reports available and presented to auditors were 1678/1987, i.e. 82.8% of
all the audited tenders,
1064/1678 of the available evaluation reports showed that the evaluations of bids
were based on criteria of bidding documents. i.e. 63.4%
According to the regulations in force, the performance guarantees should be required
for every tender having the amount which is more than five million Rwandan francs.
Although this one was not systematically asked, the audit found that it was required
and submitted for 536/781 tenders, which represents 68.6 %.
The contracts / purchase orders which were presented to the auditors are
1,721/1,987, which represent 86,6%
The reports of approval of consultancy services exist for 109/291, which is 37.4 % of
the tenders of consultancy services audited,
Number of tenders for supplies that delivery and receiving notes/ reports were
available was 623/1378 that is 45,2% of audited tenders for supplies,
Reports on provisional acceptance of works available were 124/265 This represents
46.7% of the works Contracts of works that should have been completed by the time
of the audit period
The audit indicated the necessity of an improvement in the filing of documents.
Indeed, only 393/1987 tenders had all necessary procurement documents. i.e. 19.7%
Recommendations
Considering the audit findings improvements are recommended in the following operations:
i. Preparation of a provisional procurement plan by each procuring entity at the time
of preparing the budget in compliance with article 2 of the Ministerial Order n°
001/08/10/2 MIN of 15/01/2008 establishing regulations and tender documents
is recommended
ii. Use of appropriate procurement methods and conforming to the conditions and
statutory periods governing procurement procedures;
iii. The preparation of tender documents/request for proposals for any tender to be
awarded by open competitive bidding or by restricted tendering in
accordance with standard bidding documents;
iv. All tenders should have bids opening reports;
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v. The provisional and final notification to the successful bidders and to all the
unsuccessful bidders; and it must be done, according to the provisions of
article 43 of law No12 / 2007 on to public procurement;
vi. The requirement of performance security for each tender contract of works, goods or other services, in accordance with article 75 of the law No12/2007 on public procurement;
vii. Drafting and signing of a contract for every tender, in accordance with article 44 of law No12/2007 governing public procurement
viii. The reception of goods/works after their inspection. Approval of reports for
consultancy services.
ix. The proper filing, in the same place, of every copy of documents concerning the
awarded tender.
x. Refresher training on procurement procedures for all those involved in public
procurement, including chief budget managers, is still needed,
xi. Lesson on filing system should be included in the procurement training to
improve filing system
3.2 Field visit
-Number of field visits planned vs number of field visits carried out Within the framework of the follow-up of the execution of contracts during the contract implementation, 31 visits out of 30 planned visits were carried out. -Main findings Some projects were well implemented and completed in contractual period but others presented a considerable delay, due to many factors among which were lack of professionalism, technical and financial capacities of contractors etc. Examples of tenders that were well implemented and completed in time are: - Works for the Hydro-agriculture rehabilitation of perimeters 2&3 of Muvumba
marshland exploited by CODERVAM in Nyagatare District; - Works for the construction of staff houses (4 units) at Tumba College of Technology; - Works for the construction of Kora modern market. phase II in Nyabihu District; - Rehabilitation and reinforcement project for clean water (AEP) Kanzu-Gatare in
Nyamasheke District; - Works of rehabilitation,extension and reinforcement project of drinking water (AEP)
Mata- Nyamyumba; - Works of rehabilitation,extension and reinforcement project of drinking water (AEP)
Mata-Ruramba;
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- Works of rehabilitation, extension et reinforcement project of drinking water supply networks in Huye District (BatchA2);
- Works of rehabilitation, extension and reinforcement project of drinking water supply networks (AEP) in Nyaruguru District (BatchA3);
- Construction works of deviation of Giswi –Uwinteko (13 km) road in Nyaruguru Distric;t;
- Works of rehabilitation, extension and reinforcement project of drinking water supply networks Lot 2: AEP Gacurabwenge. Examples of projects that presented delays in their implementation are:
- Tender awarded to HYCOMEP Company: Construction works of classrooms in Ngororero district;
- Construction works of hydro power plant on Rukarara River awarded to ECO POWER Company;
- « Travaux de construction de la gare routière de Rusizi, Phase I awarded to ECOTIBAT » ;
- « Travaux de construction de l‟école secondaire de Nkombo » awarded to EIS Company ;
- « Travaux de réhabilitation de la route Brasserie-Nyamwenda-Nkora (27km) », awarded to SAM construct » and
- « Fourniture et montage du matériel électrique 30Kv Kiruhura-Ruhashya-Rugogwe » awarded to Joh.Achelis Sohne GMBH ».
4. Capacity building
4.1 Training workshops
The numbers of people trained exceeded those that had been planes by far. This was because more people turned up for training than had been expected for dg market training and there was refresher training for procurement officers and members of tender committees which had not been planned. Therefore instead of training 100 procurement officers in the use of dg Market which had been planned, 106 were trained while instead of training 100 procurement officers and internal tender committees in procurement procedures, which had been planned, 202 were trained. All training sessions were conducted by RPPA, RIAM, DG Market and IMA (International Management Academy).
4.2 One day training meetings and presentations in Meetings
- In October 2009, RPPA staff provided one-day training on public procurement procedures for 26 staff of the Public Service Commission. - In November 2009, RPPA staff provided one-day training on public procurement procedures for 15 staff of Gasabo District.
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- In December 2009, RPPA staff provided one-day training on public procurement procedures for 115 staff of MINIJUST, NPS Senior Executive Officers and CNLG - In February 2010, RPPA staff dispensed one day training on public procurement
procedures for Senior Staff of KIST;
- In June 2010, RPPA staff dispensed one day training on public procurement procedures for staff of the Office of Ombudsman.
5. Requests for no objection on additional works and cost
Rwanda Public Procurement Authority received a number of requests for no objection on additional works and costs. The additional works arise from incomplete studies that do not include some of works during the preliminary project study phase while the additional cost in most cases is attributed to inflation. The table below shows the requests for additional works and costs that were received and those that were accepted or rejected.
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Table3. Requests for no objection for additional works and costs
DESCRIPTION Entity Supplier Date of entry in RPPA
Date of answer
Observations
Non objection” on NRD supply of services to RDB
RDB Norway Registers Development AS
05/06/ 2009
10/08/2009 The RPPA answered that it doesn‟t grant the no objection for unforeseen expenses by the letter No 010/09 -1155/RPPA
Request for no objection supplementary works for the construction “Banque de gene ISAR”
ISAR Rwf 68,028,042 30/06/2009 09/07/2009 The RPPA advised the Ministry of Agriculture by the letter No 010/09-1012/RPPA to make decision itself as the amount requested for no objection was within their threshold.
Request for no objection supplementary works for the construction of a laboratory for RADA
Appui à la filière semencière du Rwanda MINAGRI
Rwf 36,295,987 30/06/2009 09/07/2009 The RPPA advised the Ministry of Agriculture by the letter No 010/09-1013/RPPA to make decision itself as the amount requested for no objection was within their threshold.
16
No objection for periodic maintenance of Maya- Rushaki –Muhambo (supervision)
MININFRA
CONSTRUCTION CONSULTANCY COMPANY Rwf 29 436 280
09/10/2009 14/10/2009
The RPPA advised the Ministry of Infrastructure by the letter No 010/09-1476/RPPA to make decision itself as the amount requested for no objection was within their threshold.
No objection : Etude détaillées de l‟Aéroport International de Kigali
MININFRA
TPS Consultancy Services Rwf 590, 181,831
19/10/2009
28/10/2009
The no objection was granted and transmitted by the letter No 010/2009-1553/RPPA This tender was awarded by Single source method.
No objection for additional works on Kibungo- Ramiro feeder road
MININFRA
GM CEC Rwf 264 568 980
29/10/2009
05/11/2009
The no objection was granted and transmitted by the letter No 010/2009-1568/RPPA Additional works is 19%.
No objection and advice for additional works on Rutoma-Ryabega Pipeline
NYAGATARE District
ECOGL Rwf 197 038 700
29/10/2009
03/11/2009
The RPPA advised the District of Nyagatare by the letter No 010/09-1564/RPPA to make decision itself as the amount requested for no objection was within
17
their threshold. The percentage of additional contract is 95%.
No objection for the change of site for maternity ward from Kageyo to Bugarura
CTP-GLOBAL FUND
VICO SARL
04/12/2009
11/12/2009
The no objection was granted and transmitted by the letter No 010/2009-1753/RPPA
No objection for the price revision of the rehabilitation and extension of Cyahafi water pipeline
NYARUGURU District
COMECA Rwf 270 002 198
10/12/2009
29/12/2009
The RPPA advised the District to seek for legal advice from MINIJUST by the letter No 010/2009-1812/RPPA the percentage of additional amount due to price revision is 45.67%
No objection of supplementary contract (project No 1) on the initial contract of electrical line construction.
MININFRA
ELECTROGAZ Rwf 54 997 727
23/12/2009
30/12/2009
The RPPA advised MININFRA by the letter No 010/09-1822/RPPA to make decision itself as the amount requested for no objection was within their threshold. The percentage of additional works is10.6%
18
No objection for supplementary works (Project No1)on the road Ngororero-Mukamira rehabilitation works
MININFRA SNCTPC Rwf 3 700 649 175
24/12/2009
30/12/2009
The no objection was granted and transmitted by the letter No
010/2009-1821/RPPA. The percentage of additional works 19.1%
No objection to the amendment of the contract between Agro Genetic Technologies, Uganda (AGT) and RADA for the supply of KAMARAMASENGE in vtro Plantlets
RADA AGT 23/01/2010 04/02/210 RPPA inform RADA that the additional cost was within its threshold and requested him to take adequate decision to attribute the additional contract (letter no 010/10-160/RPPA)
No objection on supplementary and price revision on construction of the hostels in RIAM-Murambi
RIAM ECOMIR 30/12/2009 20/01/2010 The RPPA advised RIAM by the letter No 010/10-084/RPPA to make decision itself as the amount requested for no objection was within their threshold.
19
6. Policy, legislation and investigation.
This section covers policy and legislation activities, legal advisory activities,
investigation and blacklisting activities. In this regard the legal team worked on
drafting amendments in order to improve public procurement law, advised a
number of procuring entities in legal issues relating to procurement, and updated
the blacklist.
6.1 Policy and legislation
A draft law modifying and completing the law No 12/2007 of 12/03/2007 on public
procurement was elaborated. The draft corrects some provisions found with
language mistakes, amends others for improvement by adding paragraphs or by
removing unsuitable ones. In order to collect many ideas and cover all issues
encountered by procuring entities and enforcement stakeholders when they were
implementing the law on public procurement, consultative meetings on the draft
were organized. The draft Ministerial Order defining the competence of RPPA
and fixing the thresholds for public procurement entities was drafted and adopted
by cabinet. With assistance of a Consultant hired by the MINECOFIN, a draft
Code of Ethics that will govern people involved in public procurement was
elaborated. To help staff managing public procurement a draft of Procurement
User Guide has been prepared.
The legal team of RPPA reviewed the draft of procurement procedures for
“BANQUE RWANDAISE DE DEVELOPPMENT S.A” and discussed with
CAMERWA team on the amendment draft of “public procurement Manual for
CAMERWA ASBL”.
20
6.2 Legal advice
During the first semester 2010, RPPA provided legal advice on various cases.
Some of them were related to contract drafting or management, others on
procurement proceedings. Advice availed in this regard certainly helped
requesting procuring entities to prevent or avoid disputes that should have
increased procurement costs for them or helped them to respect public
procurement procedures. The expectation is that the advice availed have helped
procuring entities to attain objectives of the procurement they intended to
achieve.
6.3 Investigation and Blacklisting
During the year 2010/2009, RPPA had 89 cases were under investigations for
violating the law on public procurement (including those that had been received
during the previous years which had not yet been finalized). Investigations on
twenty two (22) cases were finalized leading to blacklisting of 22 companis.
Among them, fourteen (14) were blacklisted for failure to execute tender
contracts. These are:
RUKOFAR, ERWABRICO, ECOGEC, ECKE, ECFM, BL TECHNICS &
SECURITY, EBADER, ECOPE, EPM, EFCD, COMFORT BUILDERS,
ECOFOMO, ECOJEC and ECOHYBA. Eight (8) were blacklisted for forgery and
use of forged documents. These are: GECO-INTER, ERT, ECODIF, EKAJEKO,
ECOSAF, ALAFACON, STUDI INTERNATIONAL and SOCOBAT/RP.
Investigations were still ongoing for the remaining 67 cases.
6.4 Litigation
RPPA Lawyer represented and defended RPPA appearing before the court on
behalf the Independent Review Panel (IRP) in two cases related to decisions it
21
made. The legal team prepared and submitted the defence in cases brought to
the High Court respectively by NSHIMIYIMANA SHADRACK against RPPA/IRP
in re RAD 0084/09/HC/KIG, FIRST CLEANING Co Ltd against IRP in re RAD
0107/09/HC/KIG, and HASHI EMPEX Ltd against IRP in re RAD
0053/09/HC/KIG.
6.5 Other activities
As RPPA received Delegation from Public Procurement Authority of Niger, the
legal team was charged to guide visitors. In this regard the team introduced them
to legal and institutional framework of public procurement and guided the
delegation to visit key institutions which are partners of RPPA in public
procurement.
The RPPA legal team participated in EAC conference on various protocols
related to the implementation of EAC Common Market and other policies and
legal texts for the use the EAC SECRETARIAT in ARUSHA in March 2010,
among the texts the conference examined the draft of EAC procurement
procedures.
7. Human resource management
Human resource management refers to the function within the organization that
focuses on recruitment, capacity building, management and providing direction
for the people who work in the organization. In this area the following activities
were realized;
7.1 Recruitment
RPPA in conjunction with the Public Service Commission recruited 9 officers to
fill some vacant posts. Six are in charge of monitoring and support to
22
decentralized entities, one in charge of Logistics, one in charge of Human
Resource management, one in charge of planning and two in charge of
Research and Legal affairs. A process was going on to fill vacant posts in
From March 2010, RPPA has a new organization structure and this requires
recruiting new staff to fill new posts. The recruitment of this staff is underway
since April.
7.2 Strengthening capacity
The newly recruited staff first received induction training in their respective fields
by fellow experienced RPPA personnel for a specific period. They also
participated in workshop on the use of the internet website “dgmarket:
www.market.gov.rw” conducted by the experts from “Rwanda Development
Gateway”, held at Kigali in September, 29th /2010 in TELECOM HOUSE. In
March 2010, 3 procurement officers, 2 legal officers and accountant were trained
by INTERNATIONAL MANAGEMENT ACADEMY on contract management
related to public procurement. In June and July, 14 RPPA staff were trained by
RIAM.1 on Human Resource Management, 12 on public procurement and 1 on
monitoring and evaluation.
In April 2010, RPPA staff started a one year training in English Language. The
staff were divided into 3 groups according to the level of proficiency: beginner
(16), intermediate (22) and upper intermediate (8). Classes take 2 hours each
three times a week.
7.3. Sports
For development of sports at RPPA, staff who committed themselves to
participate fully in sports activities, RPPA subscribed for them in CERCLE
SPORTIF DE KIGALI. Participation is once every Friday from 3:30 p.m. and a
weekly report is compiled. However, due to English program that is scheduled on
Friday staff have been encouraged to arrange their free hours to go for sports.
23
8. Information and communication technology (ICT)
This annual ICT activity report takes into account both administrative practices
and technical tasks that have been carried out by ICT personnel in Rwanda
public Procurement Authority during financial year 2009-2010. In the area of ICT,
achievements made are summarized in the followings aspects:
Hardware , system and office software maintenance
RPPA web services and content management
Intranet and web based applications development
Purchase of desktop and laptop computers
Internal business trends analysis, redesigning and production of statistical
reports on awarded tenders.
Network infrastructure and Internet administration
Concerning the hardware maintenance, ICT unit worked hand in hand with
contractual ICT equipment maintenance firm “Computer point” and scheduled
preventive maintenance during the contractual period. Better yet, computers,
printers and uninterrupted power supply (UPS) have been cleaned and some
printers which were not working properly got repaired.
The update of operating systems and office applications, the management of
network in order to allow users to share information and printers was controlled
on a daily basis.
Training was provided to ICT staff in dgmarket administration and lasted two
days at Rwanda development gateway (RDG). This was to help ICT staff get
tools in dgmarket administration for the future use and sustainability of dgmarket
service to public procurement.
The RPPA‟s website was continuously updated and the hosting service
agreement with Rwandatel S.A was renewed and prolonged for 6 months. ICT
24
unit have assisted procuring entities with request on tender publications and
manipulation of dgmarket portal.
Two desktops and two laptops computers were purchased and allocated to
RPPA staff.
For internal business and communication flow analysis, the ICT have analyzed
and redesigned an internal courier management database which will serve the
courier related data management at the entrance and exit time, as well as
recording the assigned task the staff. The inventory management system was
implemented. At the end of each quarter during the financial year 2009-2010, ICT
staff concentrated their efforts on the production of statistical representations on
awarded tenders.
Among other activities, a request was made to National Data Center for RPPA„s
staff email accounts service. The inclusion of updates in terms of reference for
designing RPPA‟s website was successfully done and conveyed to RDB for
further steps of the project.
RPPA-ICT unit worked hand in hand with Infrastructure unit of Rwanda
Development Board-IT in implementation of Kigali Metropolitan Network. The
electrical infrastructure was added to existing line and will be used to connect
Kigali Metropolitan Network equipment.
During this period, the access on internet and its administration sustained and
maintenance of data sockets was provided. IT staff has made significant efforts
to make sure that the local network, hardware and software running on local
computers and storage infrastructures are intrinsically resilient.
The rearrangement of network cables on the level 1 and level 2 of RPPA‟s
building was well done by GLOBAL IN ONE Company.
9 .Stock management
25
Stock was properly managed during the fiscal year 2009/2010. Requisition forms
and stock cards were filled. According to the report the balance stock value at
the end fiscal year 2009/2010 that is 30th June 2010 was 13 801 625Rwfs. All
items in the stock were authorised by competent RPPA staff.
10 .Financial management
In financial management all reports as stipulated in our plan of action were
submitted in accordance with laws, rules and regulation governing public finance
especially organic law on state finance and property.
There was good financial management in the year 2009/2010 (1st July 2009 – to
30th June 2010). Out of the global budget of 613,193,499Rwfs allocated to RPPA
for the fiscal year 2009/2010, 568,590,602 Rwfs was received from the treasury,
that is 93% of the total budget. Out of this, RPPA spent 578,728,445 Rwfs that is
102%. The surplus was partly offset by fund balance at the beginning of the
period. This budget was executed in compliance with the financial management
procedures in force and taking into account the activities provided for in the year
2009/2010 Action plan.
Invoices of suppliers and other beneficiaries were paid on time, the staff salaries
were particularly paid as well as any other contributions levied on salaries such
those of RAMA, TPR, CSR, and FARG. Financial statements below illustrate
very clearly the situation as of 31/12/2009.
10.1 Statement of revenues and expenditure
Period to 30th June 2010 Notes
FY 2009/10
12 months to
30 June
FY 2009 6
months to 30
June 2009
26
20010
RFW RFW
Revenues
Cash transfers from Treasury-recurrent 1 223 757 842 77 186 118
Direct payments-recurrent budget 1 344 526 378 150 908 210
Development budget 2 0 0
Inter-entity transfers (Transfer from other
Budget Agencies)
3 0 0
Grants/loans from development partners 4 0 0
Other income (Including internally
generated)
5 306 383 24 545 648
Total Revenues (A) 568 590 603 252 639 976
Expenses 6
Wages and Salaries 344 526 378 150 908 210
Purchase of goods and services 228 601 243 102 161 351
Arrears 0 0
Interest on domestic debts 0 0
Transfers abroad 0 0
Capital expenditure 5 600 824 932 200
Amortization of domestic debts 0 0
Amortization of domestic debts 0 0
Social assistance 0 0
Other expenses 0 0
Inter-entity transfers (transfer to other
Budget Agencies)
0
Other transfers to Non Budget Agencies e.g
sector,schools, high court etc
3b 0 0
Total expenses (B) 578 728 445 254 001 761
27
Surplus/deficit (C=A-B) (10 137 842) (1 361 785)
Fund balance at beginning of year (D) 9 8 369 980 9 731 765
Adjustment on opening balance (E) (925 000) 0
Fund balance at end of period (F=C+D+E) (2 692 862) 8 369 980
10.2. Financial Assets and Liabilities as at 30th June 2010
FY 2009/10 As
at 30th June
2010
FY 2009 6
Months to 30
June 2009
Notes Frw
Financial Assets
Cash at Bank 8 2 481 468 15 687 825
Cash in Hand 9 81 500 42 349
Accounts Receivables and Advances 10 87 500 87 500
Less: Financial liabilities
Accounts Payables 11 5 343 330 7 447 694
Net Financial assets (2 692 862) 8 369 980
Representing
Accumulated surplus (Deficit) from 7 444 980 9 731 765
28
previous years
Net surplus / (Deficit) for current period (10 137 842) (1 361785)
Total closing balances (2 692 862) 8 369 980
10.3. Accounting policies
a) Basis of preparation
The Financial Statements have been prepared in accordance with the following
policies, which have been applied consistently in all material aspects, unless
otherwise indicated. However, where appropriate and meaningful, additional
information has been disclosed to enhance the usefulness of the Financial
Statements and to comply with the requirements of Article 70 of the Organic Law
on State Finances and Property: Law No. 37/2006 of 12 September 2006 and
Ministerial Order N°002/07 of 9 February 2007 relating to Financial Regulations.
The Financial Statements have been prepared on a modified cash basis of
accounting, except where stated otherwise. In the context of Ministerial Order
N°002/07 of 9 February 2007 relating to Financial Regulations the modified cash
basis of accounting means financial transactions which are recognized in the
books of account as follows:
1 Generally, transactions are recognized only at the time the associated cash
flows take place;
2 The expenditure on acquisition of fixed assets is not capitalized. Thus fixed
assets are written–off on acquisition and the wear and tear (depreciation) of
those assets is not recorded in the books of account; and
3 Prepaid expenditure/advances is written-off during the period of
disbursement.
The recognized “modification” is as follows:
29
1 Invoices for goods and services which are outstanding on the date of the
closure of the fiscal year are recognized as liabilities for that specific fiscal
year;
2 Loans and advances are recognized as assets/liabilities at the time of
disbursement and related interest is recognized only when disbursed. Interest
payable on public debt is accrued; and
3 Book balances denominated in foreign currencies are converted into the
Rwanda Francs at rates of exchange ruling on that date issued by the
National Bank of Rwanda. The associated exchange losses are recorded as
recurrent expenditure while the exchange gains are recorded as recurrent
revenue.
b) Reporting entity
The financial statements are for Rwanda Public Procurement Authority. RPPA
was established by law n°:63/2007 of 30th December, 2007. The entity is located
in Kigali city and falls under Ministry of Finance and Economic Planning
(MINECOFIN).
Presentation Currency
The financial statements are reported in Rwanda Francs, being the currency of
legal tender in Rwanda.
c) Revenue
Cash transfers from Treasury
These are budgetary allocations from Central Government and are disbursed
directly to the bank account of the institution periodically. The budgetary
allocation is mainly used to fund recurrent expenditure of the institutions. The
receipts are recognized when the cash is received.
Direct payments by Treasury
30
These are payments directly made to suppliers by the Government on behalf of
the institutions. Direct payments are recorded when the transfer is made to the
supplier.
Inter-entity transfers from a Ministry/Agency
These are funds received from another budget agency. The funds are recognized
when they are received.
Grants and loans from Development Partners
These are funds received from donors. These funds are recognised as revenue
when the institution receives the cash from the donors.
Other income
Other income includes internally generated income, receipt of fees from payment
of fines, penalties and forfeits, interest and dividend income, proceeds from sale
of capital assets and funds received from repayment of loans and advances to
employees. Other income is recognised when received.
d) Expenditure
Expenditure is classified according to major categories in line with Article 19 of
Ministerial Order N°002/07 of 09/02/2007 relating to Financial Regulations. The
main categories of expenditure includes salaries, goods and services,
exceptional expenditure, interest payment, repayment of principal on debt,
subsidies and current transfers and capital expenditures. Expenditure is
recognized when payment is made.
e) Cash
Cash comprises cash on hand, demand deposits and cash equivalents. Demand
deposits and cash equivalents comprise balances with banks and investments in
short-term money market instruments.
31
f) Receivables and Advances
Receivables mainly relate to loans and advances which are recognized at the
time of disbursement. Receivables also include amounts due to the budget
agency as at the end of the year.
g) Account payables
These mainly relate to invoices for goods and services which were outstanding
on the date of the closure of the fiscal year. These are recognized as liabilities for
that specific fiscal year.
This also relate to loans and advances to the institution which are recognized as
liabilities at the time of disbursement.
h) Foreign currencies
Transactions denominated in foreign currencies are translated to the Rwandan
Franc at the rate of exchange issued by the National bank of Rwanda (BNR)
applicable for the dates of the transaction. At the balance sheet date, book
balances denominated in foreign currencies are converted into Rwandan Francs
at the exchange ruling on that date as issued by BNR. The associated exchange
losses/gains are recorded as expenditure/ income in the books.
32
10.4 Notes to the financial statements
10.4.1. Cash transfers and direct payments – recurrent budget
Description FY 2009/2010
12 Months to
30 June 2010
FY 2009
6 Months to
30 June 2009
Frw Frw
Cash transfers 223 757 842 77 186 118
Direct payments 344 526 378 150 908 210
Total 568 284 220 228 094 328
The amounts for FY 2009/2010 above have been reconciled with the amount as
per the smartgov schedule as shown in the table below:
10.4.2. Cash transfers and direct payments - Development budget
No development budget provided for RPPA neither for year 2009 nor 2009/10.
10.4.3. Inter entity transfers
a) Funds received from other budget agencies (Income)
No inter-entity transfer received neither for year 2009 nor for 2009/10.
b) Funds transferred to other budget agencies (Expenditure)
No inter-entity transfer transferred to other agencies neither for year 2009 nor for
2009/10.
33
c) Grants and loans from Development Partners
No grant received from donors during the year 2009 nor 2009/10.
10.5. Other income (Including internally generated income)
Description FY 2009/2010
12 Months to
30 June 2010
Frw
Cancelation of debt 1 000
Fine 42 129
Cancelation of payment 212 715
Exchange gain 50 538
Total 308,362
11. Expenditures
These relate to payments as recorded in the cashbook of Rwanda Public
Procurement Authority (RPPA). An analysis of expenditure against the budget
has been provided in the budget execution section 7 of this report for the 12
months period to 30th June 2010.
Fund balance at the beginning of the year
These include cash book, reconciled bank balances, petty cash balances,
accounts payables balances as well as accounts receivables balances.
34
Source of funds FY 2009/10
Balance as
at 01 July
2009
FY 2009
Balance as at
01 Jan 2009
Frw Frw
Cash at Bank 15 687 825 15 508 691
Cash in Hand 28 500 6 599
Accounts Receivables 87 500 87 500
Accounts Payables (7 447 694) (5 871 025)
Adjustment on opening
balance
(925 000)
Total 7 444 980 9 731 765
The balances above are extracted from the signed financial statements
submitted to MINECOFIN in FY 2009. However, there has been an adjustment of
Rwf 925.000 caused by Zero balance account correction by BNR.
306 Cash at bank
The bank amounts shown in the table below have been reconciled to the bank
statements as at 30 June 2009 and 30th June 2010
Bank Account
No.
Accoun
t
currenc
y
Amount in
foreign
currency
Exc
h.
rate
Balance
as at 30
june 2010
Balance
as at 30
June 2009
Frw Frw
BNR 120.00.60 Frw - - 0 2 905 716
BNR 120.00.61 Frw - - 2 481 468 12 782 109
Total 2 481 468 15 687 825
35
307 Cash in hand
The petty cash balance amounts as at 30 June 2010 shown in the table below
has been reviewed by the Chief Budget Manager and a certificate included as an
appendix to this report.
Bank FY 2009/10
Balance as
at 30 June
2010
FY 2009
Balance as
at 30 June
2009
Frw Frw
Petty cash book 81 500 42 349
Total 81 500 42 349
308 Accounts receivables
Debtors name FY 2009/10
Balance as
at 30 June
2010
FY 2009
Balance
as at 30
June 2009
Frw Frw
NDAZARO Lazarre 25 000 25 000
BERAHO Ignace 62 500 62 500
TOTAL/Debtors 87 500 87 500
36
309 Account payables
Creditors name FY 2009/10
Balance as
30 June 2010
FY 2009
Balance
as at 30
June 2009
Frw Frw
ASYST 2 739 000 2 739 000
BIZIMANA Samson 34 338 34 338
EAST AFRICAN 1 260 000 1 260 000
RWANDATEL 0 1 000
ENTREGELE 916 938 916 938
LIBRAIRIE CARITAS 92732 92 732
AKAGERA MOTORS 42 422 42 422
GUEST HOUSE EER 12 900 12 900
TPR 0 15 200
FARG 0 27 011
CSR 0 11 639
RAMA 0 2 224
3% d'acompte à l'impôt
sur le bénéfice(RRA) 0 76 220
MATHEWS JORDAN 0 2 216 070
RRA 245 000
TOTAL 5 343 330 7 447 694
37
12. Budget execution
Budget line
code
Budget line
description
Budgeted amount Actual amount Variance Comment on significat
variances
Income
Cash
transfers
from treasury
257,037,813 223 757 842 33 279 971
Direct
payments
356,155,701 344 526 378 11 629 323 Employees turn over
Other income 306 382 306 382 Payment cancellation, fine
and exchange rate gain
Total 613,193,514 568 590 602 44 602 912
38
Expenditure
2,101 Aquisition of
tangible fixed
assets
7,223,451 5,600,824 -1 622 627 Recruitment of staff to use
equipment has been
delayed by publication of
RPPA new structure into
official Gazette.
6,103 Administrativ
e employees
356,155,701 344 526 378 -11 629
323
Employees turn over
6,201 Office
supplies
37,326,737 35 554 946 -1 771 791
6,202 Water and
Energy
9,149,705 6 058 113 -3 091 592 Fuel provided in the budget
for generator was not
purchased. This is due to
no shortage supply of
electricity, thus cost of
electricity is very low
compared to fuel.
39
6,206 Maintenance
& Repairs
12,460,453 30 750 843 18 290 390 This is due to the
rehabilitation of server room
and the shifting of IT
officers to another room.
Then there has been an
emergence case of
electricity installation and
spare parts of generator. .
6,207 Transport
and travel
61,672,009 56 643 872 -5 028 137
6,209 Publication
and printing
2,589,707 1 321 600 -1 268 107
6,210 Public
relations and
awareness
75,354,205 61 908 249 -13 445
956
This is due to increase of
ceiling which resulted into
reduction of number of
tender to advertised by
RPPA.
6,211 communicati
on cost
17,392,625 15 025 359 -2 367 266 New unit of capacity
development not yet
introduced.
40
6,212 Professional
services
28,340,533 17 800 317 -10 540
216
Recruitment of new staff
not done during 2009/2010
budget
6,216 Miscellaneou
s expenses
5,528,388 3 537 944 -1 990 444
Total 613,193,514 578 728 445 -34 465
069
41
ANNEX 1: RPPA Board members
1-Mr. MUGABO Damien, Chairperson
2-Mme KABEGA Emilienne, Vice-Chairperson
3-Mr. KAYUMBA Eudace, Member
4-Mr. NSENGIMANA Mac, Member
5-Mme BAZIGAGA Gloriose, Member
6-Mme IRERE Marie Jeanne, Member
7-MR.MURINDABIGWI J.M. Vianney, Member
